Customs control: Verification of documents and information

Customs control time

When imported into the customs territory of the Customs Union, goods are under customs control from the moment they cross the customs border .

Goods are considered to be under customs control until (clause 2 of Article 96 of the Customs Code of the Customs Union):

Goods are not considered to be under customs control

Goods of the Customs Union are under customs control when they are EXPORTED from the customs territory of the Customs Union

¨ From the moment of registration of the customs declaration (other documents used as a declaration),

¨ or committing an action directly aimed at carrying out the export of goods from the customs territory of the Customs Union , and

¨ BEFORE crossing the customs border.

In case of stopping vehicles outside customs control zones in order to carry out customs control of goods and documents on them, the time of such control should not exceed 2 (two) hours

. An act on the implementation of such control is drawn up in the form determined by the decision of the CU Commission, one copy of which must be handed over to the carrier.

The declarant, subjects of foreign trade activities and other interested parties are obliged to submit to the customs authorities the documents and information necessary for carrying out customs control, in

oral,

written and/or

electronic forms.

Customs authorities have the RIGHT

Documents necessary for customs control must be kept by persons

carrying out activities in the field of customs affairs, and
customs authorities
for
5 years from the date of termination of the goods being under customs control, unless a different period is established by the legislation of the CU member states.
Customs authorities carry out customs control after the release of goods within 3 (three) years from the date the goods are under customs control, but not more than 5 (five) years if this period is extended (Article 99 of the Customs Code of the Customs Union).

When carrying out customs control it is not allowed to cause unlawful harm to the customs carrier, declarant, their representatives, owners of temporary storage warehouses, customs warehouses, duty-free shops and other interested parties.

, whose interests are affected by actions (inaction) and decisions of customs authorities during customs control, as well as
goods and vehicles
.

To reduce the time of customs control and increase its efficiency, customs authorities can use technical means of customs control .

At the request of the customs authority, the declarant, warehouse owner, customs representative and other person with authority in relation to goods

,
are obliged
to carry out transportation,

¨ weighing or otherwise determining the quantity of goods,

¨ loading, unloading, reloading,

¨ correction of damaged packaging,

¨ opening the package,

¨ packaging or repackaging of goods subject to customs control,

¨ opening premises, containers and other places where such goods are or may be located.

Goods under customs control, vehicles, premises, containers and other places where goods subject to customs control are or may be located can be identified by customs authorities.

Identification is made by

Identification means may be changed , removed or destroyed only by customs authorities or with their permission

, except in cases where there is a real threat of destruction, irretrievable loss or significant damage to the goods.
draws up a report on the change, removal, destruction or replacement of identification means .
II.

FORMS OF CUSTOMS CONTROL (Article 110 of the Customs Code of the Customs Union)

1) verification of documents and information ;

2) oral survey ;

3) obtaining clarification ;

4) customs surveillance ;

5) customs inspection ;

6) customs inspection ;

7) Personal inspection ;

checking the marking of goods with special marks, the presence of identification marks on them ;

9) customs inspection of premises and territories ;

10) accounting of goods under customs control ;

11) checking the system of accounting for goods and reporting on them ;

12) customs check .

1. Verification of documents and information

(Article 111 of the Labor Code of the Customs Union)

involves the implementation of documentary control by customs authorities. As a rule, it precedes the inspection of goods and vehicles.

Customs authorities check documents and information submitted during customs operations in order to establish the authenticity of the documents and the reliability of the information, as well as the correctness of their execution.

The documents to be checked include :

2. Oral interview

(Article 112 of the Labor Code of the Customs Union),

carried out in relation to individuals, their representatives

, as well as
persons who are representatives of organizations with authority in relation to goods
moved across the customs border,
without formalizing the explanations of these persons in writing .
It is carried out during customs clearance. When conducting inspections of the intended use of conditionally released goods

, who are granted benefits on customs payments, customs authorities also practice
oral questioning
of officials of the inspected entity, as well as the final recipients of goods.

During this form of control, the explanations of the interviewed persons are not documented in writing .

3. Obtaining clarification

(Article 113 of the Labor Code of the Customs Union)

Explanations are made in writing , established by a decision of the CU Commission.

4. Customs surveillance

(Article 114 of the Labor Code of the Customs Union)

Mandatory features of this form of control are transparency

and
focus
.

5. Customs inspection of goods and vehicles

(Article 115 of the Labor Code of the Customs Union)

PURPOSE OF CUSTOMS INSPECTION –

receiving confirmation of information

¨ about the nature, origin, condition, quantity of goods under customs control,

¨ on the presence of customs seals, seals and other affixed means of identification on goods, vehicles and their cargo spaces.

differs from customs inspection in that it is not associated with the opening of a vehicle or its cargo spaces and violation of the packaging of goods

.

Presence at customs inspection is a right, not an obligation, of a controlled person.

If during this form of control it is established that the quantity of goods was incorrectly indicated when declaring them, the customs authority independently determines the quantity of goods.

The results of the customs inspection of goods and vehicles, if they may be needed in the future, are recorded by customs officials in a report .

6. Customs inspection

(Article 116 of the Labor Code of the Customs Union)

This form of control is the most common

in customs affairs.
It is carried out after acceptance of the customs declaration for the goods.
The customs official conducting the customs inspection notifies the declarant or another person with authority in relation to the goods of the place and time of the customs inspection, if these persons are known.

The declarant, other persons with authority in relation to goods, and their representatives have the right (but are not obliged) to be present during customs inspection

Customs inspection carried out during customs inspection of premises and territories and/or during on-site customs inspection may be carried out without creating customs control zones.

The customs authority has the right to conduct customs inspection in the absence of the declarant , other persons with authority in relation to goods, and their representatives when:

In these cases, customs inspection is carried out in the presence of two witnesses .

Based on the results of the customs inspection, a customs inspection report in 2 copies in the form established by the decision of the Customs Union Commission.

One of the tasks of conducting an inspection is to detect hiding places, places where objects may be hidden. For this purpose, probing, piercing, disassembling structural parts, components and assemblies, violating the integrity of all or part of the object, etc. are used.

Technologies used by customs authorities when checking documents and information.

To speed up the verification of documents and information and increase its efficiency, various types of technical means of customs control (hereinafter referred to as TSTC) are used, which make it possible to identify the necessary information about goods (their quantity, composition, physical and chemical properties, authenticity, etc.).

The subject of inspection as one of the forms of customs control is the documents and information provided by the participant in customs activities when performing customs operations.

The objectives of the audit include establishing:

— authenticity of documents;

— the reliability of the information contained therein;

— correct filling and execution of documents.

The authenticity of documents is established by examining them and, if necessary, carrying out various examinations. Establishing the correctness of document execution comes down to confirming the correctness of filling out the basic details of documents (presence of date, signature, certain quantitative and monetary indicators, etc.), establishing the presence of unspecified corrections, additions of numbers and text, etc.[18].

In order to establish the reliability of the information contained in documents, various techniques can be used:

— arithmetic check, which determines the correctness of calculations in documents;

— regulatory verification, which establishes the compliance of transactions performed with the current regulatory legal act and the correctness of the reflection of transactions;

- counter verification of documents, used in cases where organizations interconnected by business transactions have different copies of the same document or several documents reflecting the same transaction;

— comparisons with information obtained from other sources;

— analysis of customs statistics;

— a method of mutual control of documents (comparison of primary documents), used when checking two or more documents related to each other by the unity of business transactions;

- other methods not prohibited by the customs legislation of the Customs Union[19].

To verify the authenticity of customs documents, such technical means of customs control are used as an observation magnifying glass, a microscope, an ultraviolet flashlight (it is used to identify the authenticity of inscriptions, marks, signs, seals and stamps, bank notes and other documents)[20].

The accuracy of the information can also be verified by requesting a law enforcement, tax or other regulatory authority of the Russian Federation. Signs indicating the dubious nature of documents are: lack of necessary details in them, unclear impressions of seals and stamps; presence of erasures and corrections; discrepancies in the texts of different copies of the same document.

Thus, when checking documents and information, the customs authorities analyze both the information and information available to the customs authorities, as well as information provided by banks and other credit institutions, declarants or other persons related to operations with goods, as well as information provided tax and other regulatory and law enforcement authorities.

Conclusion

The increase in the country's foreign trade turnover, the growth of foreign economic relations, and the integration of Russia with other countries leads to an increase in commodity, cargo, and passenger turnover and the number of vehicles moved across the customs border of the Customs Union. This explains the close attention to customs control methods and their effectiveness.

In order to reveal the topic of this course work, in the first chapter, in accordance with Art. 111 of the Labor Code of the Customs Union, a list of documents and information subject to verification was presented, the regulatory and legal basis for checking documents and information was disclosed, and the content of this verification was also reflected.

The Customs Code of the Customs Union establishes that the verification of the accuracy of information submitted to the customs authorities is carried out by comparing it with information received from other sources.

The list of documents to be checked depends on specific customs operations and customs procedures (presentation of goods at the place of arrival on the customs territory of the Russian Federation, registration of internal customs transit, placement of goods for temporary storage, customs declaration of goods, etc.).

The regulatory framework governing the scope of customs control is a branched system that includes acts that differ in legal force and the territory to which they apply.

The second chapter examined the procedure for conducting verification of documents and information, the rights and responsibilities of officials during verification, and also listed the main tools with which documents and information are verified.

If it is discovered that information has been submitted that is unreliable and (or) insufficient, the official of the structural unit conducting the inspection takes measures in accordance with customs legislation.

During the inspection of documents, customs authorities have the right not only to get acquainted with the documentation relating to the implementation of foreign economic and other economic activities that relate to customs affairs, but also to seize documents on the basis of relevant acts for their expert verification in another place; receive written explanations and certificates from officials involved in the customs field.

The authenticity of documents is established by examining them and, if necessary, carrying out various examinations. Establishing the correctness of document execution comes down to confirming the correctness of filling out the basic details of documents (presence of date, signature, certain quantitative and monetary indicators, etc.), establishing the presence of unspecified corrections, additions of numbers and text, etc.

Thus, verification of documents and information submitted to customs authorities when performing customs operations is carried out by comparing them with information obtained from other sources, analyzing customs statistics, processing information using information technology, as well as other methods not prohibited by the customs legislation of the customs authority. union.

List of used literature

Normative legal acts:

1. On approval of the Instruction on the actions of officials of customs authorities carrying out customs clearance and customs control when declaring and releasing goods: Order of the State Customs Committee of the Russian Federation dated November 28, 2003 N 1356 // Rossiyskaya Gazeta. – 2015. – No. 56.

1. On the Instructions for filling out customs declarations and forms of customs declarations" (together with the "Instructions on the procedure for filling out a declaration for goods"): decision of the Customs Union Commission dated May 20, 2010 N 257 (as amended on November 15, 2016) // Russian newspaper. – 2021. – No. 114.
2. On approval of the Instruction on the actions of customs officials carrying out classification of goods and customs control when checking the correctness of classification of goods according to the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union: Order of the Federal Customs Service of Russia dated October 15, 2013 N 1940 // Rossiyskaya Gazeta. – 2021. – No. 87.
3. On approval of the Procedure for checking documents and information after the release of goods and (or) vehicles: order of the Federal Customs Service of August 25, 2009 N 1560 // Rossiyskaya Gazeta. – 2021. – No. 311.
4. On approval of document forms for the purposes of applying certain forms of customs control: order of the Federal Customs Service of the Russian Federation dated October 25, 2011 No. 2199 // Rossiyskaya Gazeta. – 2021. – No. 119.

International legal acts:

1. Customs Code of the Customs Union: adopted by decision of the Interstate Council of the Eurasian Economic Community dated November 27, 2009 No. 17 [as amended. from 05/08/2015] // Collection of legislation of the Russian Federation. – 2010. – No. 50. – Art. 6615.

2. Agreement on exemption from the use by customs authorities of member states of the Customs Union of certain forms of customs control: concluded in St. Petersburg on June 18, 2010 [as amended. dated 05/08/2015] // Collection of legislation of the Russian Federation. – 2012. – No. 32. – Art. 4473.

3. On the forms of customs documents: decision of the Customs Union Commission dated May 20, 2010 No. 260 [as amended. dated 12/18/2014] // Official website of the Customs Union Commission - Electronic. text. Dan. – Access mode: https://www.tsouz.ru/ (access date: 04/21/2017). - Cap. from the screen.

Special literature:

1. Anokhina O.G. Commentary on the Customs Code of the Customs Union. - M.: Prospekt, 2013 - 338 p.
2. Afonin P. N. Theory and practice of using technical means of customs control: Textbook / P. N. Afonin, A. N. Sigaev. - St. Petersburg: Trinity Bridge, 2013. - 193 p..
3. Bakaeva O. Yu. Customs law: textbook / O. Yu. Bakaeva. — 2nd ed., revision. - M.: Norma: INFRA-M, 2021. - 341 p.
4. Ilyina V.A. Features of the organization of the customs regime and customs clearance // Scientific notes of the St. Petersburg branch of the RTA. - M., 2013. - No. 2. – 301 p.
5. Kazurova B.K. Fundamentals of technologies and means of customs control: textbook / B.K. Kazurova. – Moscow: Prospekt, 2021. – 194 p.
6. Kupriyanov I.A., Customs regulation and customs control: Legal features of car transportation. - 2010. - No. 7. - 189 p.
7. Pokrovskaya V.V. Customs business: textbook / V.V. Pokrovskaya. – M: Yurayt, 2013. – 207 p.
8. Svinukhov V. G. Customs law: textbook / V. G. Svinukhov. - M.: Master: SIC INFRA-M, 2015. - 289 p.
9. Semiletnikov N.A., Customs regulation and customs control: Customs statistics data for 2014-2015. - 2015. - No. 8. — 99 s.
10. Senotrusova S.V. Customs control: textbook / S.V. Senotrusova. - M.: Master: SIC INFRA-M, 2013. - 215 p.

[1] Svinukhov V. G. Customs law: textbook / V. G. Svinukhov. - M.: Master: SIC INFRA-M, 2015. - P. 75.

[2] Customs Code of the Customs Union: adopted by decision of the Interstate Council of the Eurasian Economic Community dated November 27, 2009 No. 17 [as amended. from 05/08/2015] // Collection of legislation of the Russian Federation. – 2010. – No. 50. – Art. 111.

[3] Customs Code of the Customs Union: adopted by decision of the Interstate Council of the Eurasian Economic Community dated November 27, 2009 No. 17 [as amended. from 05/08/2015] // Collection of legislation of the Russian Federation. – 2010. – No. 50. – Art. 111.

[4] Senotrusova S.V. Customs control: textbook / S.V. Senotrusova. - M.: Master: SIC INFRA-M, 2013. - P. 91.

[5] Bakaeva O. Yu. Customs law: textbook / O. Yu. Bakaeva. — 2nd ed., revision. - M.: Norma: INFRA-M, 2021. - P. 189.

[6] Senotrusova S.V. Customs control: textbook / S.V. Senotrusova. - M.: Master: SIC INFRA-M, 2013. - P. 50.

[7] Senotrusova S.V. Customs control: textbook / S.V. Senotrusova. - M.: Master: SIC INFRA-M, 2013. - P. 69.

[8] On approval of the Instruction on the actions of officials of customs authorities carrying out customs clearance and customs control when declaring and releasing goods: Order of the State Customs Committee of the Russian Federation dated November 28, 2003 N 1356 // Rossiyskaya Gazeta. – 2015. – No. 56.

[9] Bakaeva O. Yu. Customs law: textbook / O. Yu. Bakaeva. — 2nd ed., revision. - M.: Norma: INFRA-M, 2021. - P. 227.

[10] Kazurova B.K. Fundamentals of technologies and means of customs control: textbook / B.K. Kazurova. – Moscow: Prospekt, 2021. – P. 127.

[11] Pokrovskaya V.V. Customs business: textbook / V.V. Pokrovskaya. – M: Yurayt, 2013. – P. 47.

[12] Anokhina O.G. Commentary on the Customs Code of the Customs Union. - M.: Prospekt, 2013 - 134 p.

[13] Kupriyanov I.A., Customs regulation and customs control: Legal features of car transportation. - 2010. - No. 7. - From 54-55

[14] On approval of the Procedure for checking documents and information after the release of goods and (or) vehicles: order of the Federal Customs Service of August 25, 2009 N 1560 // Rossiyskaya Gazeta. – 2021. – No. 311.

[15] Semiletnikov N.A., Customs regulation and customs control: Customs statistics data for 2014-2015. - 2015. - No. 8.

[16] Ilyina V.A. Features of the organization of the customs regime and customs clearance // Scientific notes of the St. Petersburg branch of the RTA. - M., 2013. - No. 2. – P. 103.

[17] Customs Code of the Customs Union: adopted by decision of the Interstate Council of the Eurasian Economic Community dated November 27, 2009 No. 17 [as amended. from 05/08/2015] // Collection of legislation of the Russian Federation. – 2010. – No. 50. – Art. 111.

[18] On the Instructions for filling out customs declarations and forms of customs declarations" (together with the "Instructions on the procedure for filling out a declaration for goods"): decision of the Customs Union Commission dated May 20, 2010 N 257 (as amended on November 15, 2016) // Rossiyskaya Gazeta . – 2021. – No. 114.

[19] Ilyina V.A. Features of the organization of the customs regime and customs clearance // Scientific notes of the St. Petersburg branch of the RTA. - M., 2013. - No. 2. – P. 68.

[20] Afonin P. N. Theory and practice of using technical means of customs control: Textbook / P. N. Afonin, A. N. Sigaev. - St. Petersburg: Trinity Bridge, 2013. - P. 92.

Time limits for customs inspection of goods during international transportation. What the carrier needs to know.

One of the most common problems that international carriers contact our company with is the problem of passing customs control at the border of the vehicle. And in particular in cases where customs inspection of goods is carried out.

It would seem that one of the tasks assigned to the customs authorities is to create conditions for accelerating trade turnover across the customs border. Also, the Customs Code of the Customs Union establishes that the release period for goods is one working day. And it seems that customs should carry out customs inspection in one day.

So why do vehicles sit at the border for two weeks or more? Let's figure out what the root of the problem is.

To begin with, there are two concepts that need to be distinguished:

A. Time of release of goods.

B. Duration of customs inspection as one of the forms of customs control.

Their relationship lies in the fact that the timing of the inspection, although it has its own flow rules, cannot extend beyond the time limit for the release of goods.

What is the product release time? This is the period from the moment of registration of the customs declaration until the moment the customs makes a decision on the declaration. And by default it really is one business day. But... customs inspection is one of the reasons why customs can extend the release period by another 10 working days - a total of 11 working days. And this is already more than two weeks. Thus, the speed of passing through a customs post directly depends on how long the customs inspection will take.

The timing of customs inspection can be divided into several components, each of which affects the time a vehicle with goods remains at the customs post:

1. Deadline for delivering notice of inspection to the carrier.

Whenever customs decides to inspect a product, you must be immediately notified (issued a notice) and told what actions are required of you to carry out the inspection (issue requirements for the presentation of goods and transactions).

This stage consists of several sequential actions: identifying the risk profile, drawing up a report, making a decision to conduct an inspection, appointing a responsible employee of the customs inspection department, giving the driver a notification about the inspection, requirements for the presentation of goods and requirements for carrying out operations in relation to goods and transport funds.

The total period from the moment the risk profile is identified to the delivery of all documents for the upcoming inspection to the driver should be 1.5-2 hours. If, for example, at 10.00 your car was weighed, it was revealed that it was overweight, and from the words of the customs inspector you already know that an inspection will be carried out, or there was simply a pause on the part of customs that was incomprehensible to you, then somewhere at 12.00 you can already demand extradition documents or providing information about what customs plans to do next, including by submitting a written application.

Why is this deadline important? Because the further period for customs inspection begins to flow from the moment the goods are presented for inspection. And you, in turn, cannot present the goods for inspection until you receive a requirement from customs to do so.

1. The actual period of customs inspection.

The inspection must be carried out no later than the end of the next working day after the decision to conduct the inspection is made and from the moment the goods are presented for inspection or the carrier is notified of the readiness to present the goods, and if the customs post operates around the clock - no later than 24 hours.

Border posts, as a rule, operate around the clock. Therefore, if today at 15.00 you notified customs that you are ready to unload the goods, then tomorrow by the same time the inspector must conduct an inspection.

What does it mean to present goods for inspection? In order for the goods to be considered presented, it is not enough that it is in the compartment of the car standing at the post. In relation to it, all operations specified by the customs authority in the requirement (indicated by check marks) must be performed. This can be full or partial unloading, as well as division of goods by type and name.

If the carrier is not ready to incur the costs of unloading the goods immediately after receiving notification of the inspection, then customs usually asks the carrier's driver to write an application for a period of time for unloading or separating the goods by type and name. If such a statement is written, then the customs authority has the right not to check the readiness of the car for inspection during the entire period for which it is written. The inspection period does not begin to expire, since the goods have not yet been presented.

In such situations, it is important to follow a number of recommendations.

First, enter into an agreement with the temporary storage warehouse for unloading the goods.

Secondly, do not write an application to the customs office for a period of time, since you are not obliged to write it and it does not bring any benefit to you. And if you write, then write for a short period of time (for example, one day).

Thirdly, having concluded an agreement for unloading, send a notification about this to the customs office. Moreover, regardless of whether or not they wrote an application for a deadline. From the moment of such notification, 24 hours begin to flow for customs to conduct an inspection.

1. Deadline for drawing up a customs inspection report.

The customs inspection report is drawn up no later than one working day after the end of the inspection. For example, if the inspection is actually completed today, then the inspection report must be handed over to the carrier by the end of tomorrow. The customs inspection report, as the final stage of inspection, must be drawn up within the time limit for the release of goods.

To summarize, failure to comply with any of the above deadlines will effectively be a violation of your rights. In this case, you have the right to demand that customs speed up work or appeal the inaction of customs to a higher authority, the transport prosecutor's office or to court.

But it should also be recognized that very often delays at the border arise due to ill-conceived and ineffective actions of carriers who do not promptly comply with customs inspection requirements. Sometimes even carriers do this deliberately. But ultimately, this only gives customs the opportunity to extend inspection periods. It is also true that by extending inspection periods, customs often violate the deadlines for releasing goods. But the only decision that the customs authority can make regarding the goods without completing the inspection in accordance with the risk profile is to refuse release.

Please take this information into account when dealing with customs. Keep customs control under your control.

Alexey Zimin Lawyer Legal

Published 05/31/2016

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VIRTUAL CUSTOMS CUSTOMS AND LOGISTICS PORTAL

Article 94. Principles of customs control

1. When carrying out customs control, customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the customs union and the legislation of the member states of the customs union, control over the implementation of which is entrusted to the customs authorities.

2. When selecting objects and forms of customs control, a risk management system is used.

3. In order to improve customs control, customs authorities cooperate with customs authorities of foreign states in accordance with international treaties.

4. In order to increase the efficiency of customs control, customs authorities interact with other regulatory state bodies, as well as with participants in foreign economic activity, persons engaged in activities in the field of customs, and other persons whose activities are related to foreign trade and with their professional associations ( associations).

(as amended by the Protocol dated April 16, 2010)

5. Customs authorities, within their competence, carry out other types of control, including export, currency and radiation, in accordance with the legislation of the member states of the customs union.

6. When carrying out customs control, customs authorities do not require any permits, instructions or resolutions for its implementation, except for the cases provided for by this Code.

(as amended by the Protocol dated April 16, 2010)

Article 95. Conducting customs control

1. Customs control is carried out by customs authorities in accordance with the customs legislation of the customs union and the legislation of the member states of the customs union. On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) responsibilities.

2. Customs control is carried out by customs officials in relation to:

1) goods, including vehicles, transported across the customs border and (or) subject to declaration in accordance with this Code;

2) customs declaration, documents and information about goods, the presentation of which is provided in accordance with the customs legislation of the Customs Union;

3) activities of persons related to the movement of goods across the customs border, provision of services in the field of customs affairs, as well as carried out within the framework of certain customs procedures;

4) persons crossing the customs border.

3. Customs control is carried out in the customs control zone, as well as in other places determined by the customs authorities, where goods, vehicles and documents containing information about them are located, including in electronic form.

Article 96. Goods under customs control

1. When imported into the customs territory of the Customs Union, goods are under customs control from the moment they cross the customs border.

Goods formed and located in the customs territory of the Customs Union, which have acquired the status of foreign goods in accordance with this Code, are considered to be under customs control from the moment of their formation.

2. The goods specified in paragraph 1 of this article are considered to be under customs control until:

1) placement under customs procedures for release for domestic consumption, with the exception of conditionally released goods, or re-import;

2) conditionally released goods acquire the status of customs union goods in accordance with Article 200 of this Code;

(as amended by the Protocol dated April 16, 2010)

3) placement of goods under customs procedures of refusal in favor of the state or destruction in accordance with this Code and (or) the legislation of the member states of the customs union;

4) conversion to the property of a member state of the customs union in accordance with the legislation of that state;

5) actual export from the customs territory of the customs union;

6) classifying waste generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use;

7) recognition of a part of foreign goods placed under customs procedures for processing in the customs territory or processing for domestic consumption as production losses.

3. The goods specified in paragraph 1 of this article are not considered to be under customs control after the customs authorities recognize the fact of their destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (shipment) and storage, or as a result of the occurrence of other circumstances in cases established by international treaties and (or) the legislation of the member states of the customs union.

4. Goods of the customs union are under customs control when exported from the customs territory of the customs union from the moment of registration of the customs declaration or other documents used as a customs declaration, or the commission of an action directly aimed at carrying out the export of goods from the customs territory of the customs union, and until crossing the customs border.

5. The goods specified in paragraph 4 of this article, which are not actually exported from the customs territory of the customs union, are not considered to be under customs control from the date of revocation of the customs declaration in accordance with Article 192 of this Code.

6. Customs authorities exercise control over the fulfillment by persons of obligations for the return import and (or) export of goods, including goods obtained as a result of processing of goods, if such goods are subject to mandatory return import and (or) export in accordance with customs procedures established this Code.

(as amended by the Protocol dated April 16, 2010)

7. Customs authorities have the right to stop vehicles, as well as forcibly return watercraft and aircraft that have left the customs territory of the customs union without the permission of the customs authority. At the same time, actions for the detention (return) of foreign ships and ships located on the territory of other states are carried out in accordance with the legislation of the member states of the customs union and (or) international treaties.

(as amended by the Protocol dated April 16, 2010)

If motor vehicles are stopped outside customs control zones in order to carry out customs control of goods and documents for them, the time of such control should not exceed 2 (two) hours. An act on the implementation of such control is drawn up in the form determined by the decision of the Customs Union Commission, one copy of which must be handed over to the carrier.

Article 97. Customs control zones

1. Customs control zones are places of movement of goods across the customs border, territories of temporary storage warehouses, customs warehouses, duty-free shops and other places determined by the legislation of the member states of the customs union.

In other places, customs control zones are created to conduct customs inspection and (or) customs inspection of goods, carry out cargo and other operations.

2. Customs control zones may be permanent if goods subject to customs control are regularly located in them, or temporary if they are created for the duration of customs control, cargo and other operations.

3. The procedure for creating and designating customs control zones, as well as the legal regime of the customs control zone, are determined by the legislation of the member states of the customs union.

Article 98. Submission of documents and information necessary for customs control

1. The declarant, persons carrying out activities in the field of customs, and other interested parties are obliged to submit to the customs authorities the documents and information necessary for customs control in oral, written and (or) electronic forms.

2. The customs authority has the right to request documents and information necessary for carrying out customs control in written and (or) electronic forms, and also set a deadline for their submission, which should be sufficient to provide the requested documents and information.

3. To carry out customs control, customs authorities have the right to receive, in accordance with the legislation of the member states of the customs union, from banks and organizations carrying out certain types of banking operations, documents and information about monetary transactions on foreign economic transactions.

4. For the purpose of carrying out customs control after the release of goods, customs authorities have the right to request and receive commercial and accounting documents, other information, including in electronic form, related to the movement of goods across the customs border, their release and use in the customs territory of the customs union or abroad outside of it.

5. Documents necessary for carrying out customs control must be stored by persons and customs authorities for 5 (five) years from the date the goods are under customs control, unless a different period is established by the legislation of the member states of the customs union.

Persons carrying out activities in the field of customs affairs must keep documents necessary for customs control for 5 (five) years after the year during which customs operations were carried out.

Article 99. Customs control after the release of goods

Customs authorities carry out customs control after the release of goods within 3 (three) years from the date the goods are under customs control.

The legislation of the member states of the customs union may establish a longer period for customs control after the release of goods, which cannot exceed 5 (five) years.

Customs control after the release of goods is carried out in the forms and procedures established by Chapters 16 and (or) 19 of this Code.

Article 100. Customs control during the circulation of goods imported into the customs territory of the Customs Union

1. Customs authorities carry out customs control during the circulation of goods imported into the customs territory of the Customs Union, in order to verify information confirming the fact of release of such goods in accordance with the requirements and conditions of the customs legislation of the Customs Union, including checking the presence of markings or other identification marks on the goods signs used to confirm the legality of import of goods into the customs territory of the customs union.

2. The legislation of the member states of the customs union may establish the possibility of customs declaration, performance of other customs operations and payment of customs duties and taxes in relation to goods illegally moved across the customs border of the customs union, or not released in accordance with one of the customs procedures, which resulted in for non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions discovered by customs authorities from persons who purchased these goods in the customs territory of the Customs Union in connection with the implementation of business activities by these persons.

Article 101. Participation of a specialist during customs control

1. If necessary, a specialist who is not interested in the results of such actions and has the special knowledge and skills necessary to assist customs authorities, including in the use of technical means, may be involved in participating in specific actions during customs control.

2. The involvement of a person as a specialist is carried out on a contractual basis.

3. The specialist has the right:

1) get acquainted with materials related to the implementation of specific actions performed with his participation;

2) get acquainted with the documents drawn up based on the results of actions during customs control in which he took part, and make statements or comments regarding the actions he performed, to be included in such documents.

4. The specialist must:

1) participate in the performance of actions that require special knowledge, give explanations about the actions he performs;

2) certify with your signature the fact of performing these actions, their content and results.

5. Information obtained by a specialist that constitutes a commercial, banking or other secret protected by law, as well as other confidential information, should not be disclosed to him, used for other purposes, or transferred to third parties, except in cases provided for by the legislation of the member states of the customs union.

6. Expenses incurred by the customs authorities in connection with the involvement of a specialist are reimbursed at the expense of the person in respect of whom or whose goods customs control is carried out, if during the customs control violations of the customs legislation of the Customs Union are revealed. In other cases, such payment for services is carried out at the expense of the budget of the state - a member of the customs union, whose customs authority carried out customs control.

Article 102. Involvement of specialists and experts from other government bodies to assist in carrying out customs control

1. Customs authorities have the right to attract specialists and experts from other government bodies to assist in carrying out customs control.

2. Specialists and experts recruited from other government bodies are obliged not to disclose information constituting state, commercial and other secrets protected by law, as well as confidential information relating to participants in foreign economic and other activities in the field of customs affairs.

3. Costs associated with the involvement of specialists and experts from other government bodies, if this work is not included in the scope of their official duties, are reimbursed in the manner determined by paragraph 6 of Article 101 of this Code.

Article 103. Interaction between customs authorities and regulatory state authorities at the customs border

1. When carrying out customs control of goods moved across the customs border and subject to control by other regulatory state bodies, customs authorities ensure general coordination of such actions and their simultaneous implementation in the manner determined by the legislation of the member states of the customs union.

2. In order to increase the efficiency of customs control of goods moved across the customs border, customs authorities and regulatory state authorities exchange information (information) and (or) documents necessary for carrying out customs and other types of state control, using information systems and technologies.

3. In order to speed up state control procedures when moving goods across the customs border, customs inspection may be carried out with the participation of all state bodies exercising control at the customs border.

(as amended by the Protocol dated April 16, 2010)

Article 104. Inadmissibility of causing unlawful harm during customs control

1. When carrying out customs control, it is not allowed to cause unlawful harm to the carrier, including the customs carrier, the declarant, their representatives, owners of temporary storage warehouses, customs warehouses, duty-free shops and other interested parties whose interests are affected by the actions (inaction) and decisions of customs officials. authorities during customs control, as well as goods and vehicles.

(as amended by the Protocol dated April 16, 2010)

2. Losses caused to persons by unlawful decisions, actions (inaction) of customs authorities or their officials during customs control are subject to compensation in full, in accordance with the legislation of the member states of the customs union.

3. Losses caused to persons by lawful decisions and actions of officials of customs authorities are not subject to compensation, except for cases provided for by the legislation of the member states of the customs union.

Article 105. Exemption from the application by customs authorities of certain forms of customs control

1. Exemption from the use by customs authorities of certain forms of customs control is established by this Code, international treaties of the member states of the customs union and other international treaties.

2. Personal luggage is not subject to customs inspection:

1) heads of state - members of the customs union and members of their families accompanying them;

2) heads of government, members of government of member states of the customs union, if these persons cross the customs border in connection with the performance of official duties;

3) heads of foreign states, heads of government of foreign states, ministers of foreign affairs visiting member states of the customs union on an official visit;

4) other persons in accordance with international treaties of the member states of the customs union and other international treaties.

3. The following are exempt from customs inspection:

1) foreign warships (vessels), combat aircraft and military equipment traveling under their own power;

2) military property, which, according to special statements of the relevant government bodies of the member states of the customs union, is moved across the customs border;

3) excluded. — Minutes of 04/16/2010.

Article 106. Collection by customs authorities of information about persons during customs control

1. For the purpose of carrying out customs control, customs authorities have the right to collect information about persons engaged in foreign economic activity related to the movement of goods across the customs border, or business activity in relation to goods under customs control, including information:

1) about the founders of the organization;

2) on state registration of a legal entity or as an individual entrepreneur;

3) on the composition of property used for business activities;

4) about open bank accounts;

5) on activities in the field of foreign economic activity;

6) about the location of the organization;

7) on registration with the tax authority as a taxpayer and on the identification (registration, account) number of the taxpayer;

on the solvency of persons included in the registers of persons carrying out activities in the field of customs affairs;

9) in relation to individuals - about the personal data of citizens (last name, first name, patronymic, date and place of birth, gender, address of residence, information from an identity document, taxpayer identification (registration, account) number (if available), and also about the frequency of their movement of goods across the customs border.

2. The persons specified in paragraph 1 of this article have the right to familiarize themselves with documented information about themselves available to the customs authorities, and to clarify this information in order to ensure its completeness and reliability.

3. The collection of information about persons is carried out by customs authorities when performing customs operations in relation to goods moved across the customs border, as well as by receiving the specified information from other government bodies of the member states of the customs union.

Article 107. Use of technical means and vessels during customs control

1. In order to reduce the time of customs control and increase its efficiency, customs authorities may use technical means of customs control, the list and procedure for application of which are established by the legislation of the member states of the customs union.

The specified technical means must be safe for the life and health of humans, animals and plants and must not cause harm to persons, goods and vehicles.

2. Customs control of goods transported across the customs border may be carried out using watercraft and aircraft of customs authorities.

(as amended by the Protocol dated April 16, 2010)

3. The procedure for using watercraft and aircraft of customs authorities for the purposes of customs control is established by the legislation of the member states of the customs union.

(as amended by the Protocol dated April 16, 2010)

Article 108. Cargo and other operations in relation to goods and vehicles necessary for customs control

1. At the request of the customs authority, the declarant, warehouse owner, customs representative and other person with authority in relation to goods are obliged to transport, weigh or otherwise determine the quantity of goods, load, unload, reload, correct damaged packaging, open packaging, packaging or repackaging goods subject to customs control, as well as opening premises, containers and other places where such goods are or may be located.

2. The carrier is obliged to facilitate the carrying out of cargo and other operations in relation to the goods that he transports and the vehicles on which such goods are transported.

3. Cargo and other operations in relation to goods and vehicles should not entail any expenses for the customs authority.

Article 109. Identification of goods and vehicles, premises and other places

1. Goods under customs control, vehicles, premises, containers and other places where goods subject to customs control are or may be located can be identified by customs authorities.

Identification is carried out by applying seals, seals, applying digital, alphabetic and other markings, identification marks, stamping, sampling and sampling, detailed description of goods, drawing up drawings, making large-scale images, photographs, illustrations, using shipping and other documentation, as well as in other ways.

2. The procedure for application and requirements for the production of identification means are established by the legislation of the member states of the customs union.

(clause 2 as amended by the Protocol dated April 16, 2010)

3. Seals, seals or other means of identification used by customs authorities of foreign states, as well as senders of goods or carriers may be recognized as means of identification for customs purposes.

4. Identification means may be changed, removed or destroyed only by customs authorities or with their permission, except in cases where there is a real threat of destruction, irretrievable loss or significant damage to the goods. The customs authority is immediately informed about the change, removal or destruction of identification means and is provided with evidence of the existence of the specified threat.

On the change, removal, destruction or replacement of means of identification, the customs authority draws up an act in the form established by the decision of the Customs Union Commission.